Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Saipudin Saipudin
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat Banjarmasin
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Elastisitas dan Upaya Pajak Bumi & Bangunan Perdesaan-Perkotaan (PBB-P2) terhadap Produk Domestik Regional Bruto (PDRB) Kota Banjarmasin Ananda Rizky Meidiani; Saipudin Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 1 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i1.8945

Abstract

This study uses a quantitative descriptive approach by analyzing the Elasticity and Efforts of Urban Land and Building Tax (PBB-P2) to GRDP in Banjarmasin City. The results obtained are: 1) the calculation of the elasticity of PBB-P2 on the GRDP of the city of Banjarmasin in 2014-2020 (7 years) has an average value of 4.60, which means that for every 1% change in PBB-P2 occurs, efforts can be made to increase GRDP by 4.60% so that the Government can optimizing potential tax opportunities as a multiplier effect on GRDP; 2) the calculation of PBB-P2 tax efforts on the GRDP of Banjarmasin City in 2013-2020 from year to year tend to have a relatively constant value, which ranges from 0.09 to 0.13 and has an average value of 0.11 or classified as very low, resulting in low awareness of the people of Banjarmasin City in paying taxes, especially PBB-P2 Banjarmasin City. In addition, there are a lot of vacant lands whose owners are outside the area, so Bakeuda Banjarmasin City has difficulty collecting PBB-P2.
Analisis Elastisitas dan Tax Effort Pajak Hotel terhadap Produk Domestik Regional Bruto (PDRB) di Kabupaten Murung Raya Erwin Erlina; Saipudin Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 1 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i1.8975

Abstract

This research aims to see whether tax efforts to collect hotel taxes are strong or weak and the elasticity of hotel tax revenue in GRDP in Murung Raya Regency. This research uses quantitative descriptive methods and secondary data for 2011-2019 available from the Regional Revenue Agency or sources related to the research conducted.So that the results are seen from the side of the hotel tax revenue ratio, which includes a strong group in paying taxes on average 1.09, so the tax can be utilized optimally. For the level of elasticity to get results in the form of inelastic seen from the value obtained at <1, it means that the government in Murung Raya Regency is less able to optimize the existing tax potential.
Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dana Perimbangan, dan SiLPA terhadap Belanja Modal Sugianoor Sugianoor; Saipudin Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 1 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i1.8955

Abstract

This research aimed to analyze the effect of local taxes, levies, balance funds, and SiLPA on capital expenditures. The population used in this study were districts/cities in South Kalimantan, this study used quantitative research methods, and this data analysis technique used panel data with multiple linear regression and secondary data for nine years (2011-2019). Capital expenditures have an important role in improving public services, such as increasing the value of assets and obtaining assets, and improving public facilities with regional expenditures, which are effective in increasing the regional economy, such as increasing the useful life or adding value to road and bridge, irrigation and network assets.In the results of this study, the results of the linear regression analysis conducted show that the variables of Local Taxes and levies on districts and cities in South Kalimantan are not significant to capital expenditure and have a positive value, which means that the variables of Regional Taxes and Regional Levies have a significant relationship direction of Capital Expenditures but has no effect on Capital Expenditures. Balanced Funds in districts and cities in South Kalimantan have a positive value and significant effect on capital expenditure. Silpa in districts and cities in South Kalimantan has a significant positive effect on capital expenditure, which means that the Balanced Fund and SiLPA variables have a unidirectional relationship, meaning that it decreases. -the increase in the Balancing Fund and SiLPA variables in districts and cities in South Kalimantan affects capital expenditure
Co-Authors Ananda Rizky Meidiani Erwin Erlina Sugianoor Sugianoor